"Thus spake the `top' manpage".... (lifted the line from Wietse Venema's reply to my mail! ;-) )
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SIZE The size of the task's code plus data plus stack space, in kilobytes, is shown here.
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RSS The total amount of physical memory used by the task, in kilobytes, is shown here. For ELF processes used library pages are counted here, for a.out processes not. ......
The SIZE and RSS fields don't count the page tables and the task_struct of a process; this is at least 12K of mem- ory that is always resident. SIZE is the virtual size of the process (code+data+stack).
<MyComments>
Just be concerned with efficiency! ;-)
</MyComments>
Fart